The taxation of sukuk in the Italian context: is Italy’s tax system ready for Islamic financial instruments?
This contribution analyzes the the Italian tax framework potentially applicable to sukuk, also in connection with the systems of some EU Member States which have already implemented guidelines or rules concerning such instruments. After a brief analysis of EU countries that have been adopted specifi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Università degli Studi di Torino
2017-07-01
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| Series: | European Journal of Islamic Finance |
| Subjects: | |
| Online Access: | https://www.ojs.unito.it/index.php/EJIF/article/view/2102 |
| Summary: | This contribution analyzes the the Italian tax framework potentially applicable to sukuk, also in connection with the systems of some EU Member States which have already implemented guidelines or rules concerning such instruments. After a brief analysis of EU countries that have been adopted specific actions (legislative or regulatory) in order to set out a general perspective for the taxation of sukuk, then particular attention will be paid to the Italian situation, also with reference to possible future development. |
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| ISSN: | 2421-2172 2421-2172 |